In the past 3 years, Black Peony Co., Ltd. ’s current liabilities accounted for more than 55% of its liabilities, and short-term debt repayment pressures are large. Long-term debt obviously accounts for only a small proportion of short-term debt, and we also analyzed the solvency in the previous article. However, the calculated results show that the current ratio is lower than the normal value, the short-term solvency of the company needs to be improved, and the long-term solvency is good.